Evaluation of investment attractiveness of the activity "food industry" in the context of federal districts of Russia

To date, companies have a tendency to distort their financial results, not only in the direction of overstatement, but also in the direction of understatement. They are driven by various reasons, such as the desire to inflate profits to attract investment, or, conversely, to understate it in order to evade taxes. Also on the basis of the financial results of the specialized agencies form different ratings, including the ratings of investment attractiveness. These ratings do not take into account the probability of misstatement of the financial statements, which means that they are incorrect. This article describes and tested the method of evaluation of investment attractiveness on the example of food industry companies, which differs from other methods in that it takes into account the probability of distortion of financial statements.